 The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in section 113 (b) for the purpose of determining the gain upon the sale or other disposition of such property.  Reports of the Tax Court of the United States - Էջ 296United States. Tax Court - 1950Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Internal Revenue Service - 1924 - 396 էջ
...assets of the corporation as of that date. (c) The basis «p«H which depletion, exhaustion, wear aad tear, and •obsolescence are to be allowed in respect of any property shall be the same ae ig provided in subdivision <a) or (b) for the purpose of determiaing the gain or loss upoa... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1924 - 158 էջ
...evidence of interest in a corporation making any such distribution, and the basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of such property, shall be properly adjusted in accordance with the exemption, under regulations prescribed... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...market value of the assets of the corporation as of that date. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...value of the assets of the corporation as of that date. SEC. 204. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...market value of the assets of the corporation as of that date. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1926 - 336 էջ
...pursuance of a plan approved by the commission under this title. The basis upon which the depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect to such property (but not the basis for determining gain or loss upon a subsequent sale or disposition... | |
 | United States. U.S. Congress. Senate. Interstate commerce committee - 1926 - 348 էջ
...pursuance of a plan approved by the commission under this title. The basis upon which the depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect to such property (but not the basis for determining gain or loss upon a subsequent sale or disposition... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...market value of the assets of the corporation as of that date. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...SECTION 204, SUBDIVISION (C) [Proposed changes are shown in capitals] (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...Proposed amendment of section HOJ/ (c) (changes shown in italics) "(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the sdiue as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
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